| L Higgott Veterinary Surgery - Veterinary activities |
| L T Print Group - Pre-press activities |
| L W & G Forshaw - Plumber |
| La Banque - Bar |
| Labels 'N' Signs - Manufacture of other office and shop furniture |
| LCK Kitchens & Bedrooms Ltd - Furniture Store |
| Le Barber - Hairdressing and other beauty treatment |
| Leasowe Paints & DIY - Retail sale of hardware, paints and glass |
| Ledsham Travel - Other supporting air transport activities |
| Leonard's Hairdressing - Hairdressing and other beauty treatment |
| Lets Go Properties - Letting of own property |
| Lewis Butchers - Retail sale of meat and meat products |
| Life Skills Training - Adult and other education not elsewhere classified |
| Lighthouse Inn - Bar |
| Lin Wah - Restaurant |
| Lindhurst Residential Home - Social work activities with accommodation |
| Linen & Lace - Retail sale of clothing |
| Links View Garage - Sale of motor vehicles |
| Liscard Carpets - Retail sale of textiles |
| Liscard Decorators & Builders - Painting and glazing |
| Liscard Group Practice - Medical practice activities |
| Liscard Kebabs House - Restaurant |
| Liscard News - Retail sale of books, newspapers and stationary |
| Liscard Primary School - General secondary education |
| Liscard School Of Motoring - Driving school activities |
| Liscard Service Centre - Maintenance and repair of motor vehicles |
| Liscard Tailoring - Retail sale of clothing |
| Little Brighton Inn - Bar |
| Little Cherubs Day Nursery - Primary education |
| Littlewoods - Other retail sale in non-specialised stores |
| Liverpool Victoria Rowing Club - Operation of sports arenas and stadiums |
| Lloyd Peter R Mr - Other human health activities |
| Lloyds TSB Bank PLC - Bank |
| Locations - Motion picture and video distribution |
| Locations - Motion picture and video distribution |
| Lookers - Sale of motor vehicles |
| Louise's - Hairdressing and other beauty treatment |
| Lowry & Williams - Maintenance and repair of motor vehicles |
| LT Printer Group Ltd - Wholesale of other office machinery and equipment |
| Lucky Dragon - Restaurant |
| Luxury Leisure Ltd - Fair and amusement park activities |
| Luxury Leisure - Amusement Parks And Arcades |
| Locations Video & Games Ltd - Video Tape And D V D Rental Services |
| Le Barber - Hair & Beauty Salons |
| L T Print Group Ltd. - Printers |
| Labels'n Signs - Printers And Sign Manufacturers |
| Liscard Cleaning Centre - Dry Cleaner |
| Leasowe Castle Hotel - Hotel |
| Liscard Tailoring - Custom Tailors And Alterations Retailers |
| Leasowe Paints & Diy - D I Y Supply Retailers And Window Retailers |
| Langdale Kitchens - Kitchen Retailers And Fitters |
| Lookers - Retailers Of Automotive |
| Lucky Star Fish & Chips - Eating Places |
| Lin Wah - Restaurant |
| Liscard Kebabs House - Take Away Food Shops |
| Law Engineering Ltd - General Engineers |
| Leslie Higgott - Veterinary Surgeons & Practitioners |
| Lighthouse Lettings - Property Management Company |
| Ldr Electrical North West - Electrician |